Signed by Governor Martin O'Malley

Vote Smart's Synopsis:

Vote to pass a bill that increases the sales and use tax on various goods and services.

Highlights:

- Sets the admissions and amusement tax rate on electronic bingo and electronic tip jars at 20 percent of net proceeds subject to taxation (Sec. 1, 4-105). - Increases the sales and use tax rate on property and services sold through vending machines from five to six percent [Sec. 1, 11-104(b)]. - Creates a tax-free weekend beginning in 2011 consisting of the Saturday immediately preceding the third Monday in February through the third Monday in February during which the sales and use tax does not apply to Energy Start products or solar water heaters [Sec. 2, 11-226(a)]. - Creates a 7-day tax-free period beginning in 2010 for back-to-school shopping consisting of the second Sunday in August through the following Saturday during which the sales and use tax does not apply to clothing or footwear with taxable prices of $100 or less [Sec. 2, 11-228(b)]. - Increases the tobacco tax rate for cigarettes as follows (Sec. 3, 12-105):

- $1.00 for each package of 10 or fewer cigarettes - $2.00 for each package of at least 11 and not more than 20 cigarettes - 10 cents for each cigarette in a package of more than 20 cigarettes - 10 cents for each cigarette in a package of free sample cigarettes

- Allows the Department of Transportation to issue bonds to finance the cost of transportation facilities so long as the aggregate outstanding balance and unpaid principal balance of the bonds does not exceed $2.6 billion at any one time [Sec. 4, 3-202(b)]. - Sets the cost of vehicle titles at $50 (Sec. 4, 13-802). - Establishes a Chesapeake Bay 2010 Trust Fund to meet the environmental restoration goals outlined in the 2000 Chesapeake agreement (Sec. 5, 8-205).

Full Bill Text

Vote Smart's Synopsis:

Vote to pass a bill that increases the sales and use tax on various goods and services.

Highlights:

- Sets the admissions and amusement tax rate on electronic bingo and electronic tip jars at 20 percent of net proceeds subject to taxation (Sec. 1, 4-105). - Increases the sales and use tax rate on property and services sold through vending machines from five to six percent [Sec. 1, 11-104(b)]. - Creates a tax-free weekend beginning in 2011 consisting of the Saturday immediately preceding the third Monday in February through the third Monday in February during which the sales and use tax does not apply to Energy Start products or solar water heaters [Sec. 2, 11-226(a)]. - Creates a 7-day tax-free period beginning in 2010 for back-to-school shopping consisting of the second Sunday in August through the following Saturday during which the sales and use tax does not apply to clothing or footwear with taxable prices of $100 or less [Sec. 2, 11-228(b)]. - Increases the tobacco tax rate for cigarettes as follows (Sec. 3, 12-105):

- $1.00 for each package of 10 or fewer cigarettes - $2.00 for each package of at least 11 and not more than 20 cigarettes - 10 cents for each cigarette in a package of more than 20 cigarettes - 10 cents for each cigarette in a package of free sample cigarettes

- Allows the Department of Transportation to issue bonds to finance the cost of transportation facilities so long as the aggregate outstanding balance and unpaid principal balance of the bonds does not exceed $2.6 billion at any one time [Sec. 4, 3-202(b)]. - Sets the cost of vehicle titles at $50 (Sec. 4, 13-802). - Establishes a Chesapeake Bay 2010 Trust Fund to meet the environmental restoration goals outlined in the 2000 Chesapeake agreement (Sec. 5, 8-205).

Full Bill Text

Vote Smart's Synopsis:

Vote to pass a bill that increases the sales and use tax on various goods and services.

Highlights:

- Increases the sales and use tax rate on property and services sold through vending machines by one percent [Sec. 1, 11-104(b)]. - Sets the sales and use tax rate to rent a room or other temporary lodging at 7.5 percent of the taxable price [Sec. 1, 11-104(g)]. - Creates a tax-free weekend consisting of the Saturday immediately preceding the third Monday in February through the third Monday in February during which the sales and use tax does not apply to Energy Start products or solar water heaters [Sec. 2, 11-226(a)]. - Creates a 7-day tax-free period for back-to-school shopping consisting of the second Sunday in August through the following Saturday during which the sales and use tax does not apply to clothing or footwear with taxable prices of $100 or less [Sec. 2, 11-228(b)]. - Increases the tobacco tax rate for cigarettes (Sec. 3, 12-105):

- $1.00 for each package of 10 or fewer cigarettes - $2.00 for each package of at least 11 and not more than 20 cigarettes - 10 cents for each cigarette in a package of more than 20 cigarettes - 10 cents for each cigarette in a package of free sample cigarettes

- Establishes a Chesapeake Bay 2010 Trust Fund to meet the environmental restoration goals outlined in the 2000 Chesapeake agreement (Sec. 5, 8-205). - Establishes a Tourism, Arts, and Cultural Development Fund (Sec. 5, 7-328).

Full Bill Text